iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, California 94105
June 1, 2022
VIA EDGAR
Office of Finance
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | John Stickel, Esq. and J. Nolan McWilliams, Esq. | |
Re: | iShares® S&P GSCI Commodity-Indexed Trust Amendment No. 1 to Registration Statement on Form S-3 File No. 333-264092 |
Commission Staff:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), iShares® Delaware Trust Sponsor LLC, as sponsor on behalf of the registrant, iShares® S&P GSCI Commodity-Indexed Trust, hereby requests that the effective date of the above-referenced Registration Statement, as amended, be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective under the Securities Act on June 3, 2022 at 1:00 p.m. Eastern Time or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Clifford R. Cone of Clifford Chance US LLP at (212) 878-3180 or Jason D. Myers of Clifford Chance US LLP at (212) 878-8324 and that such effectiveness also be confirmed in writing.
| Very truly yours, |
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iShares® S&P GSCI Commodity-Indexed Trust | |||
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By: | iShares® Delaware Trust Sponsor LLC, its sponsor | ||
/s/ Paul Lohrey | |||
| By: | Paul Lohrey |
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| Title: | Chief Executive Officer, Principal Executive Officer, President |
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/s/ Trent W. Walker | |||
By: | Trent W. Walker | ||
Title: | Chief Financial Officer, Principal Accounting Officer |
cc: | Clifford R. Cone, Esq. |
Jason D. Myers, Esq. | |
Clifford Chance US LLP 31 West 52nd Street New York, NY 10019 |